An employee's entitlement to take time off in such circumstances depends on whether any provision exists in the employee’s contract of employment providing for such leave. For the vast majority of workers, conditions of employment, including bereavement leave provisions, are matters for negotiation between employers and employees. In the absence of any such provisions in an employment contract, bereavement leave is normally granted at the discretion of the employer.
My colleague, the Minister for Children, Equality, Disability, Integration and Youth, has policy responsibility for maternity leave, parental leave, carer's leave, and force majeure leave. So the issue of bereavement leave would fall within this category of compassionate or family leave.